Claim of exemption for export sales on ground of non production of 'C' forms and 'H' forms

CST & VAT : Where Assessing Officer had disallowed assessee's claim of exemption for export sales on ground of non production of 'C' forms and 'H' forms, matter was remanded for passing fresh order after considering declaration forms being produced by assessee
■■■
[2014] 49 taxmann.com 152 (Madras)
HIGH COURT OF MADRAS
G. Bala Mohanan Pillai
v.
Assistant Commissioner of Commercial Taxes, Kuzhithurai*
R. SUBBIAH, J.
W.P. (MD) NO. 10530 OF 2014
JULY  1, 2014
Section 5 of the Central Sales Tax Act, 1956 - Sale - In course of export - Assessment year 2011-12 - Assessing Officer issued on assessee a pre assessment notice stating that in return filed he had wrongly reported export sales under section 5(3) and proposed to disallow claim of exemption for export sales on ground of non filing of 'C' forms and 'H' forms - Assessee approached Assessing Officer for grant of time to submit declaration forms and produced all available 'C' forms and 'H' forms before Assessing Officer on 18-3-2014 - He also requested for a month's time to produce balance declarations - In mean while, Assessing Officer passed assessment order dated 1-4-2014 on assessee and disallowed claim of exemption for export sales - Whether in peculiar facts of case matter required to be remanded back to Assessing Officer for passing fresh order after considering all declaration forms being produced by assessee - Held, yes [Para 7] [In favour of assessee]
Circulars & Notifications : Circular dated 29-6-1999, Circular dated 28-2-2001